The Boa Co. has the following accounts in its ledger: Cash, Accounts Receivable; Supplies; Office Equipment; Accounts Payable; Capital Stock; Retained Earnings; Dividends; Fees Earned; Rent Expense; Advertising Expense; Utilities Expense; Miscellaneous Expense. Journalize the following selected transactions for October 2007 in a two-column journal. Journal entry explanations may be omitted.

Oct.

1 Paid rent for the month, $2,500.
3 Paid advertising expense, $1,100.
4 Paid cash for supplies, $725.
6 Purchased office equipment on account, $7,500.
10 Received cash from customers on account $3,600.
12 Paid creditor on account, $600.
20 Paid dividends of $1,000.
27 Paid cash for repairs to office equipment, $500.
30 Paid telephone bill for the month, $195.
31 Fees earned